Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Rules
Title 18, Public Revenues California Code of Regulations
DIVISION 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX
Chapter 3. Local Equalization (301–369)
Article 1. Hearing by County Board (301–369)
Reference: Section 1609, Revenue and Taxation Code.
The board shall select one of its members to act as chair and preside over all hearings. This function may be rotated among board members. The chair shall exercise such control over the hearings as is reasonable and necessary. He or she shall make all rulings regarding procedural matters and regarding the admission or exclusion of evidence.
History: Adopted May 11, 1967, effective June 11, 1967.
Amended October 6, 1999, effective April 22, 2000.